Duty Exemption Scheme - Export/ Import through more Stations.

Document Text

Circular No. 39/97-Cus. Dated 19/9/97 F.No. 605/35/95- DBK Government of India Ministry of Finance (Department of Revenue), New Delhi Subject: Extension of DEEC Scheme facility for imports/ exports from Inland Container Depots at Nagpur, Ahmedabad, Surat, Kanpur, Varanasi, Agra & Jaipur. The Board has received several representations from the Trade and Chambers of Commerce for permitting clearances of export / import goods under DEEC Scheme from the Inland Container Depots at Nagpur, Ahmedabad, Surat, Kanpur, Varanasi, Agra and Jaipur. After examining the feasibility of extending Customs Clearance facilities at these Stations in consultation with Chief Commissioners/ Commissioners of customs regarding the facilities available, manpower resources, and Customs expertise, it has been decided to allow clearance of imports and exports under DEEC Scheme (excluding DEPB Scheme) at the following stations:- Nagpur, Ahmedabad, Surat, Kanpur, Varanasi, Agra,& Jaipur. 2. Commissioners may make adequate arrangements for registration of Advance Licence and DEEC Books, Processing of export/ import documents, maintenance of records as prescribed in Board's Circulars for implementing checks and safeguards prescribed therein, and for logging of Shipments in DEEC Book. 3. Special attention must be paid to the condition regarding acceptance of Bonds/ Bank Guarantees as per Board's instructions, the updating and validation of these besides monitoring the fulfillment of Export Obligation so that in the event of default/ failure to fulfill Export Obligation, duty is recovered in terms of BG/ Bond furnished by exporter. Commissioners may also make arrangements to obtain relevant instructions issued by the Board from time to time on this subject. 4. While the facility is being extended for both imports and exports, Commissioners may exclude any importer/ exporter whose track record is blemished by serious violations of Customs Act, 1962, or gross evasion of duty. Any particular commodity which is sensitive from revenue angle, for which adequate Customs expertise and know-how are not available, may also, be excluded from clearance. As the facility of clearances under DEEC Scheme is being extended through the proviso contained in Customs Exemption Notification issued under DEEC Scheme, and not by specific Notification of the above-mentioned stations, Commissioners may take adequate precautionary steps in terms of Circulars issued by the Board. Sd/- (Sunil Kumar) Director (DBK)

HS Codes Referenced

Acts & Provisions Referenced

• Customs Act, 1962, or gross evasion of duty.

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